Romania e-Invoicing Guide

Romania runs a mandatory e-invoicing system through the RO e-Factura platform, operated by the Ministry of Finance with the National Agency for Fiscal Administration (ANAF). B2G invoicing in public procurement became mandatory in July 2022, domestic B2B reporting in January 2024, and B2C reporting in January 2025.

Invoices are XML files built to EN 16931-1+A1 and the national RO_CIUS rules, in either the UBL 2.1 or the UN/CEFACT CII syntax. They are uploaded through the Spatiul Privat Virtual (SPV) or the web services, validated, sealed by the Ministry of Finance and made available to the buyer in the same system. Romania also requires SAF-T reporting on declaration D406, so most businesses face two digital reporting streams.

Romania's rollout was staged: B2G in public procurement from July 2022, domestic B2B reporting from January 2024, electronic invoicing only from July 2024, and B2C reporting from January 2025. Public institutions outside public procurement joined in July 2024. SAF-T was phased in separately, from large taxpayers in January 2022 to medium taxpayers in January 2023 and small and non-established VAT-registered taxpayers in January 2025.

Scope has moved in both directions during 2026. GEO 89/2025 cut the transmission window to five working days from 1 January 2026 and pulled in supplies to taxable persons not established in Romania but registered here for VAT. Ordinance 6/2026 then deferred the registration duty for suppliers identified by personal identification number (CNP) from 15 January to 1 June 2026, and Law No. 88/2026 removed that duty altogether from 1 June 2026, along with the duty on special-regime farmers and foreign cultural institutes. ANAF Orders 1020/2026 and 1021/2026, published in August and September 2026, reworked forms 082 and 081 to match, and allow a supplier to leave the optional register for the first time.

Taxable persons established in Romania must issue invoices through RO e-Factura for domestic B2B, B2G and B2C supplies, whether or not they are registered for VAT. Invoices must be XML built to the RO_CIUS rules and reach the system within five working days of the invoice date, or of the deadline for issuing it under article 319(16) of the Fiscal Code. Fiscal receipts that meet the conditions for a simplified invoice, and intra-Community supplies where the buyer gives another Member State VAT number, are outside the obligation.

SAF-T reporting on declaration D406 is also mandatory and covers accounting data well beyond invoices, so ANAF sees business activity from two directions. Operators not established in Romania are not obliged to use RO e-Factura for their own supplies, but may opt in through the optional register using form 081; once enrolled they also become recipients in the system. Since January 2026, Romanian suppliers must send invoices through the system when the buyer is not established here but is registered for Romanian VAT.

Romania uses a central platform rather than pre-clearance. The seller uploads the XML through SPV or the web services, the system validates it against EN 16931 and the RO_CIUS rules, applies the Ministry of Finance electronic seal and publishes it for the buyer to download. Article 4(7) of GEO 120/2021 fixes the date of communication to the buyer as the date the invoice becomes available to them for download.

Both parties deal with the platform rather than with each other, and the original invoice is the sealed XML file. ANAF keeps files available for download for 60 days, after which they are archived and released on request. The data feeds automated VAT cross-checking, including the pre-filled e-TVA return.

Issuing a B2B invoice outside RO e-Factura draws a fine equal to 15 per cent of the invoice total, and a buyer that receives and records an invoice other than electronically faces the same 15 per cent charge. Missing the five working day transmission window for one or more invoices falling due in a calendar month is fined separately, on a scale of RON 5,000 to RON 10,000 for large taxpayers, RON 2,500 to RON 5,000 for medium taxpayers, and RON 1,000 to RON 2,500 for other legal persons and for natural persons. The same scale has applied to B2C invoices since 1 July 2025. Article LVIII of Law No. 296/2023 blocks the usual option to settle at half the minimum fine within 15 days.